One in 10 shops in Scotland is currently lying empty according to a new study published by the Scottish Retail Consortium (SRC).

Figures published by the SRC show 10.2 per cent of stores in Scotland were vacant in January - up from 9.1 per cent recorded in January 2012 and lower than the UK national town centre vacancy rate of 10.9 per cent.

However, the UK rate dropped from 11.3 per cent in October last year while the Scottish rate increased from 9.9 per cent over the same period.

The Scottish vacancy rate is still significantly lower than both Northern Ireland and Wales, where the percentage of empty stores stands at 17.2 per cent and 17 per cent respectively.

The SRC/Springboard footfall and vacancies monitor also reveals shopper numbers in Scotland for January were down 4.6 per cent on January 2012 - the third biggest fall in the UK – and follows a 6.2 per cent increase in December shoppers.

The SRC has accused the Scottish Government of failing to act on business rates, claiming some larger supermarkets are facing bills almost a third higher than similar stores south of the border.

Last October MSPs approved legislation to cut the 50 per cent rate discount for empty properties, leaving landlords liable for 90 per cent of the charge.

Lobby group CBI Scotland described the move as a “tax on distress” and estimated it would cost business £18 million a year.

Scottish ministers also followed their Westminster counterparts last October in postponing the scheduled 2015 rate revaluation for two years, a move the British Property Foundation described as a “shot in the foot” for the struggling retail sector.

The 2015 valuation would have set rateable values based on April 2013 property values.

By postponing the 2015 valuation for two years, businesses will continue to pay rates based on top of market 2008 valuations.

Last month a rates sweetener was announced by the Minister for Local Government and Planning, Derek Mackay MSP – effective April 1 - which will see newly completed developments receive a 100 per cent rates relief until the property is let, for up to 18 months.

Commenting on the latest shop vacancy rate, SRC director Fiona Moriarty said: "It's not so easy to find a chink of light in the Scottish vacancy rate, which has edged up again to the point where more than one in 10 shops are now lying empty in our town centres.

"If the Scottish Government wants to stem the tide of further closures, it should act now to abate the rising costs of doing business on our high streets in Scotland.

"Unfortunately the government failed to act on business rates this year which means that retailers will be hit by an additional £20 million in tax.

"This comes on the back of a cut in empty property rates relief whilst some larger supermarkets in Scotland are faced with a rates bill which is 28 per cent higher than the same store south of the border."

A Scottish Government spokesperson said: "The Scottish Government wants to see thriving town centres and is doing all it can to support the retail sector.

"We are introducing measures such as our Fresh Start scheme to bring empty properties back into use and our town centre review is tackling some of the long-standing issues by working with local councils to put the life back into our high streets.

"In these tough times we are maintaining Scotland's position as the most supportive business environment in the UK and our small business bonus scheme and other reliefs provide zero or reduced business rates for 63 per cent of shops in Scotland.

"We are putting money into people's pockets and supporting household incomes with a council tax freeze, the living wage for public sector workers and investing as much of our own money as possible into public projects to create jobs."